VISHANJEE KARAMSHI PATEL, CHENNAI V. ACIT, NCC-9, CHENNAI

MA 222/CHNY/2019

• Counselvise Citation: [2020] 111 COUNSELVISE.COM (IT) 8307 (ITAT-CHENNAI)
• Duration Of Justice: 4 month(s) 20 day(s)
• Appeal Type: Miscellaneous Application
• Pronouncement Date: 10-01-2020
• Appeal Filed By: Assessee
• Order Result: Allowed
• Bench Allotted: A
• Assessment Year: 2014-2015
• Appeal Filed On: 21-08-2019
• Result in Favour of: Assessee
• Court: TRIBUNAL
• Department Lawyers: R ANITA
• Assessee Lawyers: PAVAN KUMAR CHAKRAPANI

Judgement Text

, , IN THE INCOME TAX APPELLATE TRIBUNAL A BENCH: CHENNAI . . . , , ! ' BEFORE SHRI N.R.S. GANESAN , JUDICIAL MEMBER AND SHRI S. JAYARAMAN, ACCOUNTANT MEMBE R M.P. NO.222/CHNY/2019 ( ./I.T.A. NO.3399/CHNY/2018) / ASSESSMENT YEAR: 2014-15 SHRI VISHANJEE KARAMSHI PATEL, NEW NO.5, CHOOLAI HIGH ROAD, CHOOLAI, CHENNAI 600 112. VS. THE ASST. COMMISSIONER OF INCOME TAX, NON-CORPORATE CIRCLE-9, CHENNAI. [PAN : AADPV2364H ] ( #$ /APPELLANT) ( %&#$ /RESPONDENT) #$ ' ( / ASSESSEE BY : SHRI PAVAN KUMAR CHAKRAPANI, C.A %&#$ ' ( /RESPONDENT BY : MS. R.ANITA, JCIT ) ' *! /DATE OF HEARING : 08.11.2019 +,- ' *! / DATE OF PRONOUNCEMENT : 10.01.2020 / O R D E R PER SHRI S. JAYARAMAN, ACCOUNTANT MEMBER : SHRI VISHANJEE KARAMSHI PATEL, THE ASSESSEE, FILED THIS MISCELLANEOUS PETITION AGAINST THIS TRIBUNAL ORDER IN ITA NO. 3399/CHNY/2018 DATED 20.03.2019 FOR ASSESSMENT YEA R 2014-15, WHEREIN THE ASSESSEES APPEAL WAS DISMISSED. MP NO.222/CHNY/2019 :- 2 -: 2. THE LD. AR SUBMITTED THAT THE ASSESSEE IS AGED 8 2 YEARS OLD AND THAT THE NOTICE COMMUNICATING FOR THE HEARING DATE FIXED BY THE HON'BLE ITAT WAS NOT SERVED ON THE ASSESSEE. WHEN THE ORDE R OF THE HON'BLE ITAT, DISMISSING THE APPEAL WAS SERVED ON THE ASSES SEE ON 12.04.2019, THE ASSESSEE CAME TO KNOW THAT THE CASE WAS POSTED FOR HEARING ON 19.03.2019. THEREFORE, NON-APPEARANCE BEFORE THIS TRIBUNAL IS NOT INTENTIONAL AND IT WAS BEYOND THE CONTROL OF THE AS SESSEE. IT WAS PLEADED THAT THE HON'BLE ITAT MAY KINDLY RECALL THE ORDER PA SSED EXPARTE, DATED 20.03.2019 AND ADJUDICATE THE CASE ON MERITS BY GIV ING AN OPPORTUNITY TO THE ASSESSEE FOR ADVANCEMENT OF SUBSTANTIAL CAUSE O F JUSTICE, FAILURE OF WHICH IT WOULD CAUSE GREAT HARDSHIP AND IRREPARABLE INJURY TO THE ASSESSEE. ON THE OTHER HAND, NO HARDSHIP OR INJURY CAUSE TO THE RESPONDENT IF THE MISCELLANEOUS PETITION IS RECALLE D. 3. PER CONTRA, THE LD. DR DID NOT OPPOSE THE ASSESS EES PLEA VEHEMENTLY. 4. WE HAVE HEARD THE RIVAL SUBMISSIONS AND FIND MER IT IN THE SUBMISSIONS OF THE ASSESSEE. THEREFORE, THE IMPUGN ED ORDER IS RECALLED AND THE CASE IS POSTED FOR HEARING ON 22.01.2020 TO WARDS WHICH THERE WOULD BE NO SEPARATE INTIMATION OF HEARING. THIS OR DER ITSELF WOULD BE DEEMED AS A NOTICE FOR THE ABOVE HEARING. MP NO.222/CHNY/2019 :- 3 -: 5. IN THE RESULT, THE MISCELLANEOUS PETITION FILED BY THE ASSESSEE IS ALLOWED. ORDER PRONOUNCED ON THE DAY OF 10 TH JANUARY, 2020 IN CHENNAI. SD/- SD/- ( . . . ) (N.R.S. GANESAN) /JUDICIAL MEMBER ( . ) (S. JAYARAMAN) ! /ACCOUNTANT MEMBER /CHENNAI, 2 /DATED: 10 TH JANUARY, 2020 . EDN, SR. P.S ' %*34 54-* /COPY TO: 1. #$ /APPELLANT 2. %&#$ /RESPONDENT 3. ) 6* ( )/CIT(A) 4. ) 6* /CIT 5. 47 %* /DR 6. 89 : /GF